Administrative Rules of the State of Montana

BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

In the matter of the amendment of ARM 42.18.121 pertaining to updates to the Montana Reappraisal Plan and Classification and Valuation Manuals

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NOTICE OF EXTENSION OF COMMENT PERIOD ON PROPOSED AMENDMENT

TO: All Concerned Persons

1. On October 9, 2020, the Department of Revenue published MAR Notice No. 42-1024 pertaining to the public hearing on the proposed amendment of the above-referenced rule at page 1832 of the 2020 Montana Administrative Register, Issue Number 19.

2. A public hearing was held on October 30, 2020. The department has extended the public comment period through 5:00 p.m., December 9, 2020, to allow the Forest Land Taxation Advisory Committee, established in 15-44-103, MCA, and other interested persons additional time to comment on the proposed amendment of the above-referenced rule.

3. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice. If you require an accommodation, please advise the department of the nature of the accommodation needed, no later than 5 p.m. on November 13, 2020. Please contact Todd Olson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-7905; fax (406) 444-3696; or todd.olson@mt.gov.

4. Concerned persons may submit their data, views, or arguments concerning the proposed rulemaking, in writing, to: Todd Olson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-7905; fax (406) 444-3696; or e-mail todd.olson@mt.gov and must be received no later than 5:00 p.m., December 9, 2020.

/s/ Todd Olson /s/ Shauna Helfert

Todd Olson for Gene Walborn

Rule Reviewer Director of Revenue

Certified to the Secretary of State October 27, 2020.